https://www.taxtmi.com/caselaws?id=446234 Goods brought from outside Uttar Pradesh for execution of a pre-existing works contract satisfied the statutory condition for deduction under Rule 9(1)(e) of the U.P. Value Added Tax Rules, 2008. The Tribunal's factual finding that the goods were purchased, moved into the State, and applied in the project, with no material showing independent sourcing or any break from the works contract, was ative. On that basis, the deduction could not be denied on speculation, and the assessee was entitled to the benefit of the rule. The revision failed. en-us Thu, 23 Nov 2023 00:00:00 +0530 Wed, 29 Nov 2023 06:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446234 Goods brought from outside Uttar Pradesh for execution of a pre-existing works contract satisfied the statutory condition for deduction under Rule 9(1)(e) of the U.P. Value Added Tax Rules, 2008. The Tribunal's factual finding that the goods were purchased, moved into the State, and applied in the project, with no material showing independent sourcing or any break from the works contract, was ative. On that basis, the deduction could not be denied on speculation, and the assessee was entitled to the benefit of the rule. The revision failed. Case-Laws VAT and Sales Tax Thu, 23 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446234